Advocacy

TEI advocates to improve overall tax administration through uniform enforcement of tax law, while minimizing administrative and compliance costs. Advocacy work is focused on striking a balance between fair, administrable rules and sound tax administration, which impact taxpayers in every aspect of a corporate tax department’s work and in every industry.

The effectiveness of TEI’s advocacy efforts is directly related to the active involvement of our members. Although TEI’s legal team has almost 100 years of combined experience on tax policy and administration issues, we depend on the unique insights of the in-house tax professional. There is simply no substitute for real-world experience – it imbues TEI’s comments with credibility and helps governments craft more administrable rules.

Over the years, TEI has had a positive effect on the tax laws and procedures – from BEPS and Section 385 to state and local policy statements and (hopefully) tax reform. Each success began with one or more TEI members stepping forward to make their issue the Institute’s issue. We achieve even greater success by breaking down the barriers to member involvement. Review our “how-to” guide or contact a member of our legal team to get started!

Recent Submissions

On March 20, 2025, TEI submitted comments to an Expert-Sub Group of OECD Working Party 10 regarding the Working Party's GloBE Information Return XML Schema and User Guide, which was published on…
On March 11, 2025, TEI filed comments with the IRS and U.S. Department of the Treasury regarding proposed regulations under section 987, which were published on December 11, 2024. TEI's comments…
On March 2, 2025, TEI submitted comments regarding the long-awaited proposed previously taxed earnings and profits ("PTEP") regulations. TEI's comments focused on the need to eliminate double…

Recent Liaison Meetings

The Canada Revenue Agency (CRA) has responded to questions from TEI's Canadian Income Tax Committee, which were posed to the CRA at the TEI-CRA November, 19, 2024, liaison meeting. CRA Responses to…
On November 19-20, 2024, a delegation of the Canadian Commodity Tax Committee members participated in TEI's annual liaison meetings with representatives of the Canada Revenue Agency (“CRA”) and…
The Canada Revenue Agency ("CRA") has submitted its written responses to TEI's December 2023 CRA-TEI liaison meeting questions regarding commodity taxes.   TEI-CRA 2023 Liaison Meeting -…

GuideToAdvocacy.pngWHAT IS ADVOCACY?

TEI is dedicated to improving the tax systems administered in jurisdictions where TEI chapters are located. Advocacy is simply the means through which TEI advances its objectives by communicating concerns to government decision-makers and recommending changes and improvements to the tax rules. TEI advocates on matters affecting business taxpayers as a whole and generally avoids narrow issues that could divide the organization. Particular areas of emphasis are minimizing compliance burdens, improving audit processes and other aspects of tax administration, and promoting sound tax policy.

Examples of recent TEI advocacy efforts include:

  • Written comments on proposed regulations
  • Written comments on administrative rulings and procedures
  • Written comments to the OECD on BEPS action items and related oral testimony at OECD hearings
  • Amicus briefs filed with the United States Supreme Court
  • Meetings with tax officials at the IRS, U.S. Treasury, and state and local departments of revenue
  • Meetings with tax officials at the Canada Revenue Agency and Department of Finance
  • Written policy statements coving issues that arise in multiple taxing jurisdictions (e.g., TEI’s policy statement encouraging states to establish pre-payment, independent tax tribunals)
  • Participation in joint government-business efforts and projects with other organizations
  • Written and oral testimony on legislative proposals in the United States, Canada, and various European Union Member States.

Need more information? Interested in getting involved? Download the Member's Guide to Advocacy and get started!

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